VISMRUTI SOCIAL AND CHARITABLE TRUST,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, appeal of the assessee / applicant trust is allowed for\nstatistical purposes

Charitable Trust vs. Commissioner of\nIncome-tax (Exemption) [2024] 160 taxmann.com 276 (Rajkot\nTrib.)/[2024] 205 ITD 503 (Rajkot - Trib.)[23-02-2024], the assessee, a\ncharitable trust, filed application for approval under section

DCIT(EXEMPTION) CIRCLE-1 AHMEDABAD, AHMEDABAD vs. GUJARAT STATE BOARD OF SCHOOL TEXT BOOK, GANDHINAGAR

In the result, both the M

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

charitable or religious purposes." In view of these provisions, the assessee's income from business is assessable under the provisions of this Act. During the appellate proceedings, the appellant submitted the appellate order of the Hon'ble ITAT, Ahmedabad in the appellant's own case, on the similar issue for A.Y. 2006-07 and 2008-09, wherein

DCIT (EXMP) CIRCLE 1 AHMEDABAD, AHMEDABAD vs. GUJARAT STATE BOARD OF SCHOOL TEXT BOOK, GANDHINAGAR

In the result, both the M

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

charitable or religious purposes." In view of these provisions, the assessee's income from business is assessable under the provisions of this Act. During the appellate proceedings, the appellant submitted the appellate order of the Hon'ble ITAT, Ahmedabad in the appellant's own case, on the similar issue for A.Y. 2006-07 and 2008-09, wherein

DCIT(E), CIRCLE-1, AHMEDABAD, AHMEDABAD vs. GUJARAT STATE BOARD OF SCHOOL TEXT BOOK, GANDHINAGAR

In the result, both the M

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

charitable or religious purposes." In view of these provisions, the assessee's income from business is assessable under the provisions of this Act. During the appellate proceedings, the appellant submitted the appellate order of the Hon'ble ITAT, Ahmedabad in the appellant's own case, on the similar issue for A.Y. 2006-07 and 2008-09, wherein

DCIT (EXMP) CIRCLE-1 AHMEDABAD, AHMEDABAD vs. GUJARAT STATE BOARD OF SCHOOL TEXT BOOK, GANDHINAGAR

In the result, both the M

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

charitable or religious purposes." In view of these provisions, the assessee's income from business is assessable under the provisions of this Act. During the appellate proceedings, the appellant submitted the appellate order of the Hon'ble ITAT, Ahmedabad in the appellant's own case, on the similar issue for A.Y. 2006-07 and 2008-09, wherein

SHRI R V SHAH CHARITABLE TRUST,BHAVNAGAR vs. THE DY.DIT, CPC, BENGALURU CURRENT JURISDICTION THE ITO, EXEMP., BHAVNAGAR

In the result, the appeal filed by the assessee is partly allowed

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year : 2022-23 Shri R V Shah Charitable Trust The Dy. Director Of Income C/O. Madhu Silica Pvt.Ltd. Vs Tax, Cpc 147, Gidc, Vartej Bengaluru Bhavnagar 364 060 (Current Jao : Ito (Exempt), Gujarat Bhavnagar Pan: Aaets 0593 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Tushar Hemani, Sr. Adv. & Shri Parimalsinh B. Parmar, Ar Revenue By : Shri C. S. Sharma, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 17/04/2024 घोषणा क" तारीख /Date Of Pronouncement: 19/04/2024 आदेश/O R D E R Per Narendra Prasad Sinha: The Present Appeal Is Filed By The Assessee Against The Order U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) Dated 19/01/2024 Passed By The Addl./Joint Commissioner Of Income-Tax (Appeals)-8, Mumbai [“Jcit(A)” In Short] For Assessment Year (Ay) 2022-23. 2. The Assessee Is A Charitable Trust & Filed Its Return Of Income For Ay 2022-23 On 17/10/2022 Declaring Total Income Of Rs.1,48,175/-. The Said Return Was Processed By Cpc Bengaluru U/S.143(1) Of The Act On 03/03/2023 & Income Was Determined At Rs.13,64,912/-. This Was Due To Denial Of Exemption U/S.10(23C) Of The Act By The Cpc. The Assessee Had Filed An

Charitable Trust vs. ITO Asst.year 2022-23 3 wrongly claimed u/s.10(23C) of the Act instead of Section 11 in the return of income. As the wrong section 10(23C) of the Act was inadvertently mentioned in the return, the CPC while processing the return adjusted and disallowed the claim of the assessee for the reason that the Form No.10BB

GURUKRUPA FOUNDATION,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

charitable activities I.T.A No. 2181/Ahd/2024 A.Y. N.A. Page No. 3 Gurukrupa Foundation vs. CIT(E) carried out by the assessee trust. The ld. A.R. submitted that the provisions of section 80G(5B) of the Act allowed the assessee to spend upto 5% of total income on expense of religious nature. He submitted that this condition was not violated

GUJARAT ROHIT SAMAJ TRUST,AHMEDABAD vs. DCIT, CPC, BANGALORE

In the result the appeal filed by the assessee is dismissed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No.2161/Ahd/2018 िनधा"रण वष"/Asstt. Year: 2015-16 Gujarat Rohit Samaj Trust, D.C.I.T, 33, New Chandranagar Society, Vs. Cpc, B/H Supath-Ii, Bangalore. Union Bank Old Wadaj, Ahmedabad-380013. Pan: Aaatg7340R

charitable trust and not a Association of Person (A.O.P) as treated by Dy CIT(CPC)/Banglore as well as Hon'ble CIT(A)-9/A'bad which is erroneous and unjustifiable. 3) That the Dy CIT (CPC), Banglore has passed the order u/s 143(1) of the I T Act determined total income of Rs 82,360/- which is below

DISHMAN INFRASTRUCTURE LTD.,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1(4),, AHMEDABAD

In the result, appeal of the Revenue and its cross objections are dismissed, whereas the appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav, Vice- & Shri Amarjit Sinh

276 ITR 411 (Gu].], it was held as under: "27. The CIT, having issued certificate under section 68(2) of the Scheme, judicial discipline requires that the authorities entrusted with administering law proceed on the basis that the certificate granted by the CIT would indicate satisfaction of all the requisite conditions as required by the provisions of the scheme

THE ITO, WARD-1(4),, AHMEDABAD vs. M/S. DISHMAN INFRASTRUCTURE LTD.,, AHMEDABAD

In the result, appeal of the Revenue and its cross objections are dismissed, whereas the appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav, Vice- & Shri Amarjit Sinh

276 ITR 411 (Gu].], it was held as under: "27. The CIT, having issued certificate under section 68(2) of the Scheme, judicial discipline requires that the authorities entrusted with administering law proceed on the basis that the certificate granted by the CIT would indicate satisfaction of all the requisite conditions as required by the provisions of the scheme

GUJARAT MARITIME BOARD,,GANDHINAGAR vs. THE JT.CIT, GANDHINAGAR CIRCLE,, GANDHINAGAR

In the result, this ground of appeal of the revenue is allowed for statistical purpose

Trust Fund" after being accorded by CIT, Gandhinagar w.e.f. 28/3/2003. Further, it is also submitted by the appellant that the total contribution aggregated together under one head of claim as "Contribution to Pension Fund" not only forms out of "annual contribution" only but also a lump-sum figure needed for augmentation of corpus of fund necessary to ensure seamless service

THE DY. CIT.,GNR CIRCLE,, AHMEDABAD vs. GUJARAT MARITIME BOARD, GANDHINAGAR

In the result, this ground of appeal of the revenue is allowed for statistical purpose

Trust Fund" after being accorded by CIT, Gandhinagar w.e.f. 28/3/2003. Further, it is also submitted by the appellant that the total contribution aggregated together under one head of claim as "Contribution to Pension Fund" not only forms out of "annual contribution" only but also a lump-sum figure needed for augmentation of corpus of fund necessary to ensure seamless service

M/S. SHARDABEN EDUCATION TRUST,GANDHINAGAR vs. THE INCOME TAX OFFICER, (EXEMPTIONS) WARD-1,, AHMEDABAD

In the result, the appeal filed by the assessee is allowed

Bench: Shri Waseem Ahmedआयकर अपील सं./Ita No.2312/Ahd/2018 िनधा"रण वष"/Asstt. Year:2014-2015 M/S. Shardaben Education Trust, Income Tax Officer, Set, Opp. Kailash Dham, Vs. (Exemption) Pethapur, Ward-1, Gandhinagar-382610. Ahmedabad.

Trust, Income Tax Officer, Set, Opp. Kailash Dham, Vs. (Exemption) Pethapur, Ward-1, Gandhinagar-382610. Ahmedabad. PAN: AAGTS5243R (Applicant) (Respondent) Assessee by : Shri Parimalsingh B. Parmar, A.R Revenue by : Shri Atul Pandey, Sr. D.R सुनवाई क" तारीख/Date of Hearing : 12/10/2022 घोषणा क" तारीख /Date of Pronouncement: 16/11/2022 आदेश/O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER

SHRI HEMENDRA LILACHAND SHAH,AHMEDABAD vs. THE ITO WARD-5(2)(3), AHMEDABAD

In the result appeal of the assessee is hereby allowed for statistical purposes

Bench: Shri Waseem Ahmedआयकर अपील सं./Ita No.500/Ahd/2020 िनधा"रण वष"/Asstt. Year: 2013-2014 Shri Hemendra Lilachand Shah, Income Tax Officer, 2, Krishna Apartment, Vs. Ward-5(2)(3), Bhuderpura Road, Ahmedabad. Ambawadi, Ahmedabad-380015. Pan: Aelps5265E

Charitable Trust v. Dy. CIT reported in 280 ITR 357 has held that : “3. The Supreme Court in Vedabai v. Shantaram Baburao Patil [2002] 253 ITR 798held as under : "In exercising discretion under section 5 of the Limitation Act the Courts should adopt a pragmatic approach. A distinction must be made between a case where the delay is inordinate